Direct or indirect tax instruments for redistribution: short-run versus long-run

Article Abstract:

In a long-run context, where individuals respond to tax incentives through the occupation margin, the key results of optimal tax theory, namely production efficiency, the irrelevance of substitution in production for optimal tax formulas are robust in relaxation of assumption of fixed price. Whereas in a short run situation, individuals are stuck to there occupations and can only adjust labor supply on the job.

Public Finance Activities, Forecasts, trends, outlooks, Corporate Taxes-Savings Incentives, Analysis, Forecasts and trends, Market trend/market analysis, Labor market, Tax policy, Tax incentives, Labour market

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The effect of marginal tax rates on income: a panel study of 'bracket creep'

Article Abstract:

By comparing the difference in changes in income, between taxpayers compensated, elasticities can be estimated, which can be attributed to marginal tax effects. The elasticities for singles and for wage income are small and insignificant in general.

Income Distribution, Influence, Income tax, Social economics, Socioeconomics

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The optimal treatment of tax expenditures

Article Abstract:

A model of taxation whereby individuals receive tax benefits for charitable contributions to public good is presented.

Taxes, Taxation, Charitable contributions, Charitable donations, Tax expenditures

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